We look at the division of 457061 by 86 
We want to divide 457061 by 86.

On to step 1:
The number 86 fits into 4 0 times, leaving a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (5) from the dividend, attach it to 4 and continue: 45 / 86

Let's proceed to step 2:
86 can be fit into 45 0 times, resulting in a remainder of 45.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 45, we end up with 45.
Grab the next digit (7) from the dividend, add it to 45, then carry on: 457 / 86

Let's proceed to step 3:
The number 86 fits into 457 5 times, leaving a remainder of 27.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we subtract 430 from 457, we get 27.
Fetch the next digit (0) from the dividend, attach it to 27 and continue: 270 / 86

Let's proceed to step 4:
86 goes into 270 3 times with a remainder of 12.
The number 3 becomes the next digit in our result. 
Result so far: 53.0
Deduct 258 from 270 and we're left with 12.
Bring next digit (6) of the dividend behind the 12 and repeat the process: 126 / 86

Let's proceed to step 5:
126 divided by 86 is 1 with a remainder of 40.
Write down 1 as next digit of the result. 
Result so far: 531.0
Subtracting 86 from 126 leaves us with 40.
Grab the next digit (1) from the dividend, add it to 40, then carry on: 401 / 86

On to step 6:
86 can be fit into 401 4 times, resulting in a remainder of 57.
Write down 4 as next digit of the result. 
Result so far: 5314.0
Deduct 344 from 401 and we're left with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Advancing to step 7:
If we divide 570 by 86, we get 6 and a remainder of 54.
Write down 6 as next digit of the result. 
Result so far: 5314.6
Deduct 516 from 570 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 8:
86 can be fit into 540 6 times, resulting in a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 5314.66
Subtracting 516 from 540 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 5314.66 with a balance of 0.024.